An accountant and an attorney can definitely be the same
person. In fact, many professional organizations, including the National Society
of Attorney CPA’s encourage it. When you have an attorney-CPA, the individual
possesses the legal expertise of an attorney, combined with the accounting
knowledge of an accountant. By combining the two professions into one
individual or into basically one profession, the professional will be able to
competently assess accounting transactions while also having the legal
knowledge required in the forensic investigative process.

Please elaborate. Can the attorney be a witness, as well?